| As of 2021,more than 50 e-commerce enterprises have been listed in China.With the rapid popularity of the Internet model and the extensive use of big data technology,the e-commerce model has gradually become one of the important modes of business operation,and e-commerce enterprises have become the transformation direction of some traditional enterprises.Unlike traditional enterprises,the operation of e-commerce enterprises mainly relies on the Internet,and its unique business model makes it difficult to identify the audit risks of e-commerce enterprises.For the audit industry,in the process of auditing e-commerce enterprises,the traditional audit means can no longer guarantee the audit quality,and the problems of limited audit resources and increased audit risks are increasingly exposed.Therefore,when auditing the financial reports of e-commerce enterprises based on the background of big data,we should focus on audit risk analysis and use big data means to reduce audit risks.At the current stage,the development speed of e-commerce enterprise audit is not matched with the development speed of e-commerce enterprise,and the development of e-commerce enterprise is much faster than e-commerce enterprise audit.Lack of experience and relevant knowledge when auditors conduct audits of e-commerce enterprises leads to difficulties in auditing.At the same time,the use of big data technology in China’s auditing field is not mature enough at present,and there is a lack of specific theoretical guidance and practical experience.Therefore,we need to explore new ideas for auditing e-commerce enterprises through the analysis of specific cases,and then extend them to the whole e-commerce industry.This paper uses the literature research method to review the domestic and international literature and discusses the current research status of e-commerce,audit risk,audit risk of e-commerce enterprises and big data audit theory,and defines the related concepts of e-commerce,e-commerce enterprises and audit risk.Based on the modern risk-oriented theory,the audit risk of e-commerce enterprises is analyzed using the case study method by combining the principal-agent theory and information asymmetry theory.First,from the current situation of the audit environment and the current situation of the audit subject,the current risk of material misstatement of e-commerce enterprises and the inspection risk of auditors when auditing are presented.Among them,the risk of material misstatement includes large industry competition,sales price fluctuations affected by seasonality,the enterprise’s own simple organizational structure,accounting policy changes,operational risks,financial performance pressure,and imperfect internal control,etc.;inspection risks mainly include insufficient audit evidence caused by unreasonable design of audit procedures,waste of audit resources caused by audit procedures not being effectively implemented,low audit efficiency,audit quality The audit risks include audit evidence caused by unreasonable design of audit procedures,waste of audit resources,low audit efficiency and audit quality caused by audit procedures not being effectively implemented.Second,taking Three Squirrels Co.,Ltd.as the object of study,we analyze its material misstatement risk and inspection risk,and point out that its material misstatement risk lies in operation risk,internal control risk,information system security risk,performance evaluation risk,and food safety risk.The inspection risks are inadequate risk assessment procedures,inadequate implementation of control testing procedures,inadequate acquisition of audit evidence and inadequate inventory monitoring procedures.Finally,the reasons for the existence of inspection risks are analyzed,which are mainly the lack of complex audit talents,deficiencies in audit software,and lack of targeted audit methods.In summary,this paper uses the inductive method to conclude that the current audit environment of e-commerce auditing is more complex.E-commerce auditing lacks effective audit procedures and audit tools;therefore,the auditing industry should make full use of big data technology,build a cloud audit platform for e-commerce enterprises,and train composite talents,use big data technology in the context of big data to expand audit scope,innovate audit tools and ensure audit quality. |
